There are the following differences:

1. Different definitions

1. Production cost

refers to the direct cost of the product after the material and labor costs invested in the production process are collected and accounted.

2. Selling cost

refers to other expenses incurred by selling a product in addition to the manufacturing cost of the product itself.

3. The main business cost

generally corresponds to the main business income, which mainly refers to the direct cost of the product (i.e. the production cost), because in this way, the gross profit of a company can only be obtained from the income statement (directly using the income statement for main business income-main business cost)

4. Selling expenses

Indirect expenses that are not directly attributed to the product are generated for selling the product.

2. Different accounting treatments

1. Production cost

The "production cost" account is a cost calculation account. The borrower registers all expenses that should be included in the cost at a certain stage in the production and operation process, and the lender registers and transfers out the actual cost at a certain stage that has been completed.

2. Sales cost

Sales cost = factory cost+sales expenses; Including the main business cost and other business costs.

3. Main business cost

An enterprise should calculate the main business cost that should be carried forward according to the actual cost of selling various commodities and providing various services this month, debit this account and credit the subjects of "goods in stock" and "labor cost". ?

4. Sales expenses

Set the contents with secondary detailed subjects, including: transportation expenses, loading and unloading expenses, packaging expenses, insurance fees, advertising fees, exhibition fees, rental fees (excluding financial rental fees), as well as wages, welfare expenses, office expenses, travel expenses, depreciation expenses, repair expenses, material consumption, and employees of sales organizations specially set up to sell our products.

Extended information:

The old accounting standard is called operating expenses, and the new accounting standard is called sales expenses. The main accounting treatment of sales expenses

1. The expenses incurred by the enterprise in the process of selling goods, such as packaging expenses, insurance fees, exhibition expenses, advertising fees, transportation expenses, loading and unloading fees, are debited to this account and credited to the subjects of "cash" and "bank deposit".

2. The operating expenses such as staff salaries and business expenses incurred by an enterprise in a sales organization specially set up to sell the goods of the enterprise shall be debited to this account, and credited to such subjects as staff salaries payable, bank deposits and accumulated depreciation.

3. at the end of the period, the balance of this account should be transferred to the "profit of this year" account, and there should be no balance in this account after the carry-over.

Reference: Baidu Encyclopedia-production cost

Reference: Baidu Encyclopedia-sales cost

Reference: Baidu Encyclopedia-